000 00290nam a22001217a 4500
008 171030b xxu||||| |||| 00| 0 eng d
041 _aeng
080 _a336
100 _a56
101 _aFIN
245 _aACCOUTING FOR A SIMPLIFIED FIRM OWNING ASSETS
_cROBERT.R.S
942 _2udc
_cBK
999 _c36333
_d36333